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    <description>Amends the Assam Goods and Services Tax Rules, 2017 to revise registration procedures, suspension and cancellation controls, outward supply reporting conditions, e-way bill limits, and restrictions on use of the electronic credit ledger. The amendments require biometric or Aadhaar-based verification at registration, prescribe timelines for approval and deemed approval, expand grounds for cancellation, introduce suspension on the basis of return and supply-data discrepancies, and restrict GSTR-1 filing and credit ledger utilisation in specified cases.</description>
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